Comparison of the values ​​of the balance sheet item of the ordinary and simplified forms

Another significant relief for subjectssmall business - reduced forms of reporting. So the Ministry of Finance did this work for small enterprises, craving for facilitated forms: in August 2012 they finally received examples of how the balance sheet items might look. And also could see the report on the profits and losses of the "toddlers".

The articles of the balance for management andcommercial expenses, more precisely, they, together with the cost, have merged into the general line "Expenses for ordinary activities". The expected disappearance of everything related to PBU 18/02, since small businesses still do not apply it. The reference section of form No. 2 has been completely removed.

This "sequestration" to small businesses that needed it could be done on their own earlier, but since the samples appeared, it's a sin not to use them.

By the way, special regulators indicate the amount of ECN,tax at STS or UTII in the line "Income Taxes - Income" of the simplified statement of financial results. If they use the usual form, then these taxes are reflected in the line "Other".

On the other hand, what prevents to make two versionsreporting? Simplified forms should be submitted to the Tax Inspectorate and statistics, and ordinary forms to participants. It may seem that this is a double work, but the reporters will get to the tax authorities as much as possible enlarged. Consequently, they will have less opportunity to cling to some imaginary discrepancy with tax reporting, conducting an analysis of the balance of the enterprise.

Take at least the line "Material non-currentassets "balance for small businesses. Go figure it out, that for the sums formed the total value indicated in the line, and how much of it is accounted for fixed assets. And if the inspector does not know the accounting data on the OS and the necessary data for deciphering the balance sheet item, he will have fewer reasons to doubt the accuracy of calculating the property tax base specified in the declaration. More precisely, not so - you can doubt it, but he can not justify his doubts, and he will somehow not get your hands on the requests.

True, here you can object: in response, the inspection will send a request to provide a transcript of any balance sheet item, run afterwards, take it out or mail it! It is better to immediately show the cost of OS in the balance sheet.

I agree that this approach also has the right to life. But strictly speaking, according to the Tax Code of the Russian Federation, if the inspectors did not find errors in the declaration, they can not demand anything from you within the framework of the camera room. This is the first. Secondly, there is no right to ask for any transcripts, analytical references or other documents, the compilation of which is not provided for by law. This is in September 2012 confirmed by the Federal Tax Service.

You can also ask: "Is not the accounting violation the existence of two versions of reporting?" You can answer it with a counter-question: "And where is it said that organizations are prohibited from developing forms in the context of groups of users of accounting capacity?" Nowhere. All regulatory acts, including Law No. 402-FZ, deal with reporting in general, abstractly. There is nothing to prevent submitting simplified forms to the Tax Inspectorate, and participants or investors are traditional, where all the balance sheet items are deciphered in detail.